https://www.taxtmi.com/caselaws?id=166563 Where goods supplied under an inter-State sale had already suffered Central sales tax, the Bihar Value Added Tax Act, 2005 did not permit retention of tax deducted under the advance recovery mechanism in section 41. The Court applied section 41(2)(c), which recognises an exception where the assessee has no liability under section 6, and relied on the prior view that no VAT is payable on inter-State sales. The objection that supporting material had not been produced before the Railway raised a disputed question of fact unsuitable for writ adjudication. The deduction could not be retained, and refund with consequential relief followed. en-us Tue, 18 Jan 2011 00:00:00 +0530 Thu, 09 Oct 2014 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166563 Where goods supplied under an inter-State sale had already suffered Central sales tax, the Bihar Value Added Tax Act, 2005 did not permit retention of tax deducted under the advance recovery mechanism in section 41. The Court applied section 41(2)(c), which recognises an exception where the assessee has no liability under section 6, and relied on the prior view that no VAT is payable on inter-State sales. The objection that supporting material had not been produced before the Railway raised a disputed question of fact unsuitable for writ adjudication. The deduction could not be retained, and refund with consequential relief followed. Case-Laws VAT and Sales Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166563